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A tributação ambiental e o problema energético
The present work sets out the bridge between Environment, Taxation and Renewable Energy, especially aiming to survey the constitutional requirements, both tax and environmental law, in order to establish how they are correlated. It is postulated in the Portuguese Constitution either the right to the environment and the power to tax, therefore, through a fair and rational environmental taxation, it will be possible to foment and enhance employment in Renewable Energy’s industry. It is our goal to analyze the tax mechanisms as well, aiming to understand those which are best adapted to environmental protection. Furthermore, it is likewise our purpose to discuss the assistance to the Renewable. Since endowed with exploding growth, we shall consider the wind energy as Renewable, seeking to demonstrate its benefits to society, economy and environment. O trabalho em apreço pretende fazer a ponte entre Ambiente, Fiscalidade e Energias Renováveis, visando principalmente realizar um levantamento das normas constitucionais, de carácter tributário e de Direito ambiental, no sentido de averiguar como se relacionam. É, pois, na CRP que se consagra quer o direito ao ambiente, quer o poder de tributar, portanto, através de uma tributação ambiental justa e racional, será possível fomentar e melhorar o emprego em Energias Renováveis. Serão ainda analisados os mecanismos tributários, tendo por objectivo perceber aqueles que melhor se adaptam à defesa do ambiente. Além disso, abordaremos a questão do auxílio às Renováveis. Por que dotada de franca expansão, analisaremos como renovável a energia eólica, procurando demostrar as suas vantagens para a sociedade, economia e ambiente.
- Universidade Nova de Lisboa Portugal
environment tax, tributação, imposto ambiental, energia eólica, taxation, wind power, energias renováveis, renewable energy, Direito
environment tax, tributação, imposto ambiental, energia eólica, taxation, wind power, energias renováveis, renewable energy, Direito
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